Illicit clearance - penalty on transporters - brass and copper ...

August 29, 2019

Case Laws     Customs     AT

Illicit clearance - penalty on transporters - brass and copper scrap - any transporter, in the commercial sense, is merely required to deliver goods at the consigned address and there is no evidence that the delivery had been effected to a different location - neither required of the provenance of the articles carried by them nor to be conversant with the schemes of Customs Act or to act as watchdogs of officers of customs - no penalty

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